INDIA AGENCIES (REGD).,BANGALORE vs ADDL.COMNR.OF COMMERCIAL TAXES,BANGALORE — C.A. No. 1922/1999

Case under Section XII-B. Status: Disposed.

Disposed

CNR: SCIN010021991999

Filing Date

08-Feb-1999

Registration No

C.A. No. 1922/1999

Diary Number

2199/1999

Order Date

16-Dec-2004

Document Type

Judgment - of Main Case

Disposal Type

Dismissed

Last updated 30-May-2026

Acts & Sections

Section XII-B

Petitioner(s)

  1. 1.INDIA AGENCIES (REGD).,BANGALORE

    Adv. M. A. CHINNASAMY

Respondent(s)

  1. 1.ADDL.COMNR.OF COMMERCIAL TAXES,BANGALORE

Case History

  1. Case disposedDisposed

  2. 16-Dec-2004

    Judgment - of Main CaseView PDF

  3. 16-Dec-2004

    ROP - of Main CaseView PDF

  4. 09-Dec-2004

    ROP - of Main CaseView PDF

  5. 08-Dec-2004

    ROP - of Main CaseView PDF

  6. 18-Nov-2004

    ROP - of Main CaseView PDF

  7. 08-Feb-1999

    Case filed

    Registration No. C.A. No. 1922/1999

View Full Judgment
casestatus.in Summary

Case Summary: India Agencies (Regd.) v. Addl. Commissioner of Commercial Taxes Decision: The Supreme Court dismissed India Agencies' appeal, upholding the denial of concessional tax rates on inter-state sales. The Court held that Rule 6(b)(ii) of the Central Sales Tax (Karnataka) Rules, 1957 mandatorily requires submission of the original portion of Form-C declarations; duplicate forms alone are insufficient, even with indemnity bonds. Strict compliance with statutory provisions is non-negotiable, regardless of transaction genuineness or dealer hardship. This case analysis is maintained by casestatus.in based on publicly available court records.

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